Cheyns Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Cheyns Consulting
Largest movements
- Receivables after one year -€8,000
down €8,000 (-33.3%), from €24,000 to €16,000
- Deferred charges and accrued income +€4,015
up €4,015 (+1,378%), from €291 to €4,307
- Receivables within one year +€3,738
up €3,738 (+3,091%), from €121 to €3,859
of which Trade receivables: +€3,605
- Tangible fixed assets -€1,581
down €1,581 (-19.5%), from €8,101 to €6,520
of which Other tangible fixed assets: -€1,450
- Cash -€1,548
down €1,548 (-93.9%), from €1,649 to €101
mainly Deferred charges and accrued income (-€4,015) and Receivables within one year (-€3,738)
- Trade debts +€3,938
up €3,938 (+2,637%), from €149 to €4,088
- Other debts -€3,177
down €3,177 (-97.7%), from €3,253 to €76
- Tax, wage and social debts -€2,928
down €2,928 (-52.4%), from €5,587 to €2,660
of which Taxes: -€2,928
- Profit (loss) carried forward -€1,209
down €1,209, from €773 to -€436
- Gross operating margin +€13,024
up €13,024, from -€10,797 to €2,228
- Depreciation -€4,389
down €4,389 (-73.5%), from €5,970 to €1,581
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,762 | €31,387 | -€3,375 | -9.7% |
| Fixed assets | 21/28 | €8,701 | €7,120 | -€1,581 | -18.2% |
| Tangible fixed assets | 22/27 | €8,101 | €6,520 | -€1,581 | -19.5% |
| Furniture and vehicles | 24 | €131 | €0 | -€131 | -100% |
| Other tangible fixed assets | 26 | €7,970 | €6,520 | -€1,450 | -18.2% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €26,061 | €24,267 | -€1,794 | -6.9% |
| Amounts receivable after more than one year | 29 | €24,000 | €16,000 | -€8,000 | -33.3% |
| Other amounts receivable | 291 | €24,000 | €16,000 | -€8,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €121 | €3,859 | +€3,738 | +3,091% |
| Trade receivables | 40 | €107 | €3,712 | +€3,605 | +3,366% |
| Other amounts receivable | 41 | €14 | €147 | +€133 | +962% |
| Cash at bank and in hand | 54/58 | €1,649 | €101 | -€1,548 | -93.9% |
| Deferred charges and accrued income | 490/1 | €291 | €4,307 | +€4,015 | +1,378% |
| Total equity and liabilities | 10/49 | €34,762 | €31,387 | -€3,375 | -9.7% |
| Equity | 10/15 | €25,773 | €24,564 | -€1,209 | -4.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €773 | -€436 | -€1,209 | |
| Amounts payable | 17/49 | €8,989 | €6,823 | -€2,166 | -24.1% |
| Amounts payable within one year | 42/48 | €8,989 | €6,823 | -€2,166 | -24.1% |
| Trade debts | 44 | €149 | €4,088 | +€3,938 | +2,637% |
| Suppliers | 440/4 | €149 | €4,088 | +€3,938 | +2,637% |
| Taxes, remuneration and social security | 45 | €5,587 | €2,660 | -€2,928 | -52.4% |
| Taxes | 450/3 | €5,587 | €2,660 | -€2,928 | -52.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,253 | €76 | -€3,177 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,970 | €1,581 | -€4,389 | -73.5% |
| Other operating charges | 640/8 | €1,501 | €1,405 | -€96 | -6.4% |
| Gross operating margin | 9900 | -€10,797 | €2,228 | +€13,024 | |
| Operating profit (loss) | 9901 | -€18,267 | -€758 | +€17,509 | +95.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €153 | €250 | +€97 | +63.2% |
| Recurring financial charges | 65 | €153 | €250 | +€97 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,420 | -€1,008 | +€17,412 | +94.5% |
| Income taxes | 67/77 | €195 | €201 | +€6 | +3.2% |
| Profit (loss) for the period | 9904 | -€18,615 | -€1,209 | +€17,405 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,615 | -€1,209 | +€17,405 | +93.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.